If you are a regular reader of this fine publication, you will be well aware our government, like others before it, is once again tinkering with the regulations governing superannuation.

Since 1992, when the compulsory superannuation system was introduced by the Keating government, the debate about the adequacy and operation of retirement savings has continued unabated.

While the past couple of years have been relatively quiet when it comes to changes to superannuation, 2016 has had a busy start with new guidelines on the limited recourse borrowing arrangements (LRBA) held by SMSFs and the government’s release of a discussion paper on the objective of superannuation.